There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
SECTION 12-28-750. Perfection by refund claim filed by end user for fuel used to operate machinery.
SC Code § 12-28-750 (2013) What's This?
The exemptions per use pursuant to Section 12-28-710(7) must be perfected by refund claim filed by the end user who shall provide evidence of an allocation of use satisfactory to the department.
HISTORY: 1995 Act No. 136, Section 2.
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